Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 20 4 2014 02 20 Review of Earnings Quality over the Business Cycle Review of Earnings Quality over the Business Cycle 93 112 36591 10.22059/acctgrev.2014.36591 FA Gholamreza Karami Associate Prof., Faculty of Management, University of Tehran, Iran 0000-0003-3101-1549 Vahid Eftekhari Ph.D. Student in Accounting, Allameh Tabatabai University, Tehran, Iran Journal Article 2013 09 24 According to international research and gap in internalinvestigations, this research examined the relationship between someaccounting earnings quality measures with overall economy in theyears between 2002 and 2012. There are several measures for earningsquality. Earnings response coefficients and Earning Persistence are themost important of them. Because there are several criteria to measurethe overall economy, in this article business cycles is considered asrepresentative for the overall economy. Based on the results of theregression analysis and hypothesis testing, it was observed that theeconomic situation affects the investor’s response to accountingearning and this response is higher in recession than in expansionperiod. Also other findings show that overall economy affects theearnings persistence and this persistence is higher in expansion than inrecession periods. According to international research and gap in internalinvestigations, this research examined the relationship between someaccounting earnings quality measures with overall economy in theyears between 2002 and 2012. There are several measures for earningsquality. Earnings response coefficients and Earning Persistence are themost important of them. Because there are several criteria to measurethe overall economy, in this article business cycles is considered asrepresentative for the overall economy. Based on the results of theregression analysis and hypothesis testing, it was observed that theeconomic situation affects the investor’s response to accountingearning and this response is higher in recession than in expansionperiod. Also other findings show that overall economy affects theearnings persistence and this persistence is higher in expansion than inrecession periods. https://acctgrev.ut.ac.ir/article_36591_295f404072232ad70d1f4893912d68a3.pdf